Shaping Accountability at an NGO : A Bourdieusian Perspective
Purpose - This research examines the concept of accountability as it relates to a nongovernmental organisation (NGO) evolving through a period of considerable change in Sri Lanka.Design/methodology/approach – An in-depth single case study of a large NGO working in Sri Lanka is presented. Data collection involved conducting semi-structured interviews with a range of NGO employees and stakeholders, undertaking participant and non-participant observation, and document analysis.Findings - This paper shows how accountability is a contested notion that is shaped by struggles among stakeholders within a field. We explore how the ‘widespread field’ consisting of the aid context in Sri Lanka and internationally is rapidly shifting. This creates unique pressures within the ‘restricted field’ of the case NGO and its constituents. These pressures are manifested in the contest of the different capitals held by various stakeholders to shape the NGO. The nature of access to these capitals is important in the way that the NGO is shaped by external forces, and also by the individuals within it.Research Implications - This study adds fresh perspective to the growing body of work in NGO accountability. The paper highlights the tensions NGOs face through a holistic application of a Bourdieusian conceptual framework. We show how the habitus of the organisation is shaped in such a way that conceptions of accountability were captured by powerful external and internal constituencies. Ultimately, the nature of an organisational agency is questioned.Practice Implications - We present a more nuanced understanding of forces which shape accountability in an NGO setting which is of practical relevance to NGOs and their stakeholders. We highlight the struggle for an NGO to maintain its agency through resisting external forces that impact on its operations.Originality/value – This study presents a comprehensive and holistic application of Bourdieu’s concepts and their interactions in an organisational setting. The struggle to harness various forms of capital in the field, shapes doxa and the habitus of NGO actors, illuminating the role of symbolic violence in the creation of an organisational identity
Year of publication: |
2021
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Authors: | Kuruppu, Sanjaya Chinthana ; Lodhia, Sumit K. |
Publisher: |
[S.l.] : SSRN |
Saved in:
freely available
Extent: | 1 Online-Ressource (27 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Kuruppu, S.C. and Lodhia, S. (2019), "Shaping accountability at an NGO: a Bourdieusian perspective", Accounting, Auditing & Accountability Journal, Vol. 33 No. 1, pp. 178-203 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 25, 2021 erstellt |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014089040
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